THE ROLE OF MANAGEMENT ACCOUNTANTS REGARDING CLIMATE CHANGE: THE CASE OF TURKEY
Developments in Corporate Governance and Responsibility, Emerald Ink Publishing, ss.25-55, 2023
- Yayın Türü: Kitapta Bölüm / Araştırma Kitabı
- Basım Tarihi: 2023
- Doi Numarası: 10.1108/s2043-052320230000020002
- Yayınevi: Emerald Ink Publishing
- Sayfa Sayıları: ss.25-55
- Anahtar Kelimeler: accountants’ perception, Borsa Istanbul companies, carbon emission accounting, Climate change, climate change initiative, climate change related activities, risk perception
- Kırklareli Üniversitesi Adresli: Evet
Özet
This study aims to reveal the perspectives of the management and senior accountants on the subject regarding the effects of climate change on the business world, within the framework of utilisation of tools like strategic cost management and strategic management. An electronic form was sent repeatedly to the e-mail addresses of public companies listed on the Borsa Istanbul (BIST), which were obtained from the Public Disclosure Platform (PDP), between June 2018 and June 2019. According to the data obtained from the survey of this study, it is not possible to comment that these tools are effectively utilised in Turkey. Besides, it is also early to say that top management is fully aware of the need to manage climate change. This study contributes to the literature by revealing the view of management accountants and finance experts in Turkey on climate change.